Provisions for bad and doubtful debts are held in respect of customer outstandings which may exclude ______.A．advancesB．loansC．overdraftsD．cash

题目

Provisions for bad and doubtful debts are held in respect of customer outstandings which may exclude ______.

A．advances

B．loans

C．overdrafts

D．cash

相似考题

1.Project managers need exceptionally good communication and negotiation skills primarily because:A . They may be leading a team over which they have no direct controlB . Procurement activities mandate thisC . They are expected to be technical expertsD . They must provide executive/customer/sponsor briefingsE . All of the above

2.Cartwright seems to suggest that ________.[A] waking up in time is essential to the ridding of bad dreams[B] visualizing bad dreams helps bring them under control[C] dreams should be left to their natural progression[D] dreaming may not entirely belong to the unconscious

3..［A］ Thus a joke is laughed at for its own sake, even though there is an independent value in laughter, which lightens our lives by taking us momentarily outside ourselves. Why should not something similar be said of works of art, many of which aspire to be amusing in just the way that good jokes are?［B］ All discussion of the value of art tends, therefore, to turn from the outset in the direction of criticism: Can there be genuine critical evaluation of art, a genuine distinction between that which deserves our attention and that which does not? (And, once again, the question may be extended to objects of natural beauty.)［C］ Art is held to be a form. of education, perhaps an education of the emotions. In this case, it becomes an open question whether there might not be some more effective means to the same result. Alternatively, one may attribute a negative value to art, as Plato did in his Republic, arguing that art has a corrupting or diseducative effect on those exposed to it.［D］ Artistic appreciation, a purely personal matter, calls for appropriate means of expression. Yet, it is before anything a process of “cultivation”, during which a certain part of one’s “inner self” is “dug out” and some knowledeg of the outside world becomes its match.［E］ If I am amused it is for a reason, and this reason lies in the object of my amusement. We thus begin to think in terms of a distinction between good and bad reasons for laughter. Amusement at the wrong things may seem to us to show corruption of mind, cruelty, or bad taste; and when it does so, we speak of the object as not truly amusing, and feel that we have reason on our side.［F］ Such thinkers and writers believe that art is not only an end in itself but also a sufficient justification of itself. They also hold that in order to understand art as it should be understood, it is necessary to put aside all interests other than an interest in the work itself.

4.83 Project managers need exceptionally good communication and negotiation skills primarily because: A. They may be leading a team over which they have no direct controlB. Procurement activities mandate thisC. They are expected to be technical expertsD. They must provide executive/customer/sponsor briefingsE. All of the above

参考答案和解析
正确答案：D
解析：对坏账和可疑债务设立准备金，是缘于客户未结清账目，未结清账目包括放款(advances)、透支(overdrafts)、贷款(loans)、已贴现和转让票据(bills discounted and negotiated)、有价证券投资(securities investment)。
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  • 第9题：

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    单选题
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    A

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    In default of

    C

    In spite of

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  • 第11题：

    单选题
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    A

    failure of the proper operation of the main steering gear

    B

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    C

    leakage of domestic water pump

    D

    insulation of exhaust pipes in engine room contaminated by oil


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    Which clause should you use to exclude group results?（）
    A

    WHERE

    B

    HAVING

    C

    RESTRICT

    D

    GROUP BY

    E

    ORDER BY


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    解析： 暂无解析

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    答案：D
    [试题分析] 事实判断题。
    [详细解答] 本题答案同样可以从上一题的解答中推出选项B正确。

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    A

    failure of the proper operation of emergency generator

    B

    insulation of piping including exhaust pipes in engine room contaminated by oil

    C

    improper operation of bilge of bilge of bilge pumping arrangements

    D

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    A

    excess amount of oily-water mixtures in bilges

    B

    insulation of piping including exhaust pipes in engine room contaminated by oil

    C

    improper operation of bilge pumping arrangements

    D

    there were an actual emergency


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